Adelberg Company has two products: A and B. The annual production and sales of Product A is 2.700 units and of Product B is 2.100 units. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.5 direct labor-hours per unit and Product B requires 0.8 direct labor-hours per unit. The total estimated overhead fornext period is $109,875. The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activity based costing system would have three overhead activity cost pools-Activity 1, Activity 2, and Order Size-with estimated overhead costs and expected activity as follows: Expected Activity Estimated Overhead Activity Cost Pools Activity 1 Activity 2 Order Size Total Product A 2,00e 2,7ee 1,35e Product B 1,600 1, 200 1,680 Costs Total 3,600 3,900 3,030 $ 33,95.1 19,338 56,586 $109,87!5 (Note: The Order Size activity cost pool's costs are allocated on the basis of direct labor-hours.) The predetermined overhead rate under the traditional costing system is closest to